Annual Report 2022

FOR THE YEAR ENDED 31 DECEMBER 2022 截至二零二二年十二月三十一日止年度 127 年報 2022 ANNUAL REPORT CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 綜合權益變動表 Notes: (i) The capital reserve represents the benefit of acquiring a shareholder’s loan from a previous shareholder upon the acquisition of a subsidiary in previous years. (ii) In accordance with the Articles of Association of the Company’s subsidiaries established in the People’s Republic of China (the “PRC”) and relevant PRC laws and regulations, these subsidiaries are required to transfer at least 10% of their profit after taxation, which is determined in accordance with the PRC accounting rules and regulations, to a statutory reserve fund (including the general reserve fund and enterprise expansion fund, where appropriate). Transfer to this statutory reserve fund is subject to the approval of the respective board of directors, and is discretionary when the balance of such fund has reached 50% of the registered capital of the respective company. Statutory reserve fund can only be used to offset accumulated losses or to increase capital. 附註： (i) 資本儲備指於以前年度收購一間附屬公司時，向 一位前股東購入股東貸款之收益。 (ii) 根據於中華人民共和國（「中國」）成立的本公司 之附屬公司之公司章程細則及中國有關法律及規 定，該等附屬公司須按中國會計規則及規定，轉 撥不少於除稅後溢利的 10% 作為法定儲備基金 （當中包括一般儲備及企業發展基金，如適用）， 直至該法定儲備餘額已達到個別公司註冊資本的 50% 時可酌情處理。轉撥至此法定儲備基金需經 個別公司董事會之批准。法定儲備基金只可用於 抵銷累計虧損或增加資本。 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes. 上述綜合權益變動表應與隨附附註一併閱覽。